Gloria J. Spurlock - Page 17

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          solely on information returns that third-party payors                       
          fraudulently or erroneously filed.                                          
               Under section 7491(a), the burden of proof with respect to             
          any factual issue shifts to the Commissioner if the taxpayer                
          introduces credible evidence with respect to that issue.                    
          However, section 7491(a) does not apply unless the taxpayer has             
          maintained all records required under the Code and has cooperated           
          with reasonable requests by the Secretary for witnesses,                    
          information, documents, meetings, and interviews.  Sec.                     
          7491(a)(2)(B).  Petitioner did not testify, she called no                   
          witness, and she presented no credible evidence relevant to any             
          factual issue in this case.  Further, the record reflects that              
          petitioner failed to cooperate with respondent in providing                 
          information relating to her 1995, 1996, and 1997 tax years.  For            
          example, petitioner answered 23 of respondent’s 26 requests for             
          admissions:  “Denies, with the qualification that Petitioner                
          neither possesses sufficient documentary evidence nor has                   
          sufficient recollection that would cause her to truthfully admit            
          the alleged fact.”  Those requests for admissions concerned                 
          petitioner’s relationship with the payors, whether she received             
          income from those entities in the amounts determined, and whether           
          she received Forms W-2, 1099-MISC, and 1099-R from those payors.            
          We find that section 7491(a) is not applicable to this case.                

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